Home Study Kerala PSC Exams Divisional Accountant Exam

Divisional Accountant

Kerala Public Service commission is a body created by the constitution of India to select applicants for civil service jobs in the State of Kerala.

Kerala PSC recruits candidates for the post of Divisional Accountants for various Departments such as Kerala Water Authority, Kerala General Service- etc. Recruitment for the post of Divisional Accountant consist of a  competitive examination of an OMR test and Descriptive test.

Kerala PSC Divisional Accountant Notification

Kerala PSC University Divisional Accountant notification will be available in the official website of Kerala PSC. If the candidate has registered his profile with the ‘’ ONE TIME REGISTRATION TULASI as per Kerala PSC official website then he will be able to view the notification within the profile.

Kerala PSC Divisional Accountant Application

The aspirants of Kerala PSC Divisional Accountant must first register themselves in the ‘ ONE TIME REGISTRATION TULASIwebsite as per Official Kerala PSC website. After registration, log into your just made profile using the id and password used during registration. Find the post you want to apply and click on ‘Apply Now’. No application fee is charged for either registration or application.

Kerala PSC Divisional Accountant Method of Recruitment:-


By Transfer from Junior Superintendents of Public Works, Irrigation and Harbour Engineering Departments.


By Direct Recruitment


By transfer from among U.D. Clerks of all Departments (including Assistants Grade I of the Administrative Secretariat and the Finance Secretariat and the office of the Kerala Public Service Commission and U.D. Auditors of the Local Fund Audit Department.) and those above U.D. Clerks/ Assistants Grade I, Senior Accountants/ Upper Division Auditors in the Non Gazetted Cadre


Kerala PSC Divisional Accountant Salary

Scale of Pay:-Rs 18,740 – 33,680/-

Kerala PSC Divisional Accountant Age limit

Candidates applying for the post of Divisional Accountant must be above 18 yrs and below 36 yrs of age .Age relaxations will be provided to the candidates according to the rules of reservation.

*No age limit is fixed for the other two by transfer categories.

Kerala PSC Age Relaxation


Age Relaxation





Qualifications and Conditions for recruitment (Kerala PSC Divisional Accountant)

By transfer from the category of Junior Superintendents of the public works ,irrigation and Harbour engineering departments Must have passed Account Test (Higher) and P.W.D Test or corresponding Departmental Tests.
By Direct recruitment A University Degree with at least a Second class
By transfer from other services

1. Must have passed Account Test (Higher)

 2. Must have put in not less than 5 years total service, of which one year should have been in the post of Upper Division Clerk/Assistant Grade I/ Senior Accountant/ Upper Division Auditor and / or in a non-gazetted cadre above the said posts.

Kerala PSC Divisional Accountant Exam Pattern

The Divisional Accountant exam conducted by the Kerala PSC has two parts ;(i)OMR based exam (ii)Descriptive paper .

The Subjects and the minimum marks required for a pass in the descriptive examination are as follows:-


Maximum Marks

Minimum marks required for a pass


General Knowledge Precis and General English 1 150 60 40
Elementary Book Keeping 150 60 40`
Arithmetic and mensuration (Elementary but practical) 200 100 50
  50 220  

*Each of the paper will be of three hours.

Syllabus of the Examination  

1 General Knowledge: - The paper is intended to test the ability of the candidate to write in clear and simple English and would cover questions on General Knowledge, Precis of a given passage and General English.

 2 Elementary Book Keeping: - The paper in this subject will be of a fairly elementary nature. “ The Students Complete Commercial Book Keeping, Accounting and Banking” by Arthur Fieldhouse is prescribed as the text book for the paper on this subject. It should be supplemented by a knowledge of the following chapters in “Advanced Accounts” by R.N. Carter (Latest Edition). When these chapters cover the same group as Fieldhouse, the questions will be prepared from Carter and not from Fieldhouse.

Chapter I Book Keeping up to Trial Balance

Chapter II Trading and Profit and Loss - Accounts and Balance sheet

Chapter V Depreciation, Sinking Fund, Reserves, Reserve Funds, Secret Reserve,

Chapter  VI Bills of Exchange, Promissory Notes, Cheques

Chapter VII Portion relating to Voyage Account.

Chapter IX Self Balancing Ledgers  

Chapter X Capital and Revenue, Revenue Account, Receipts and Payments Accounts, Income and Expenditure Account.

Chapter XVI Manufacturing and Working Accounts and Cost Book Mining Company.

 Chapter XVII Cost Accounts.  

Chapter XVIII Double Account system

 Note : If there is any change in the subject of these chapters in the subsequent editions of “Carter”, candidates should read the corresponding chapters in the latest edition.  

3 Arithmetic and Mensuration: - The standard of this subject will be the same as that prescribed for the Matriculation or the School Leaving Certificate Examination. The Book “Mensuration for Indian Schools and Colleges.” part I by Pierpoint is prescribed as representing the standard expected of the candidates on this subject.    

To view the Kerala PSC Divisional Accountant Notification